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GA HB737

GA HB737
Haralson County; levy an excise tax


summary

Introduced
03/06/2025
In Committee
03/27/2025
Crossed Over
03/18/2025
Passed
04/07/2025
Dead
Signed/Enacted/Adopted
05/13/2025

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To authorize the governing authority of Haralson County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill authorizes the governing authority of Haralson County to impose an excise tax on lodging accommodations at a rate not exceeding 8 percent, which applies to rooms, lodgings, or accommodations provided by hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and similar establishments. The bill requires that this tax, which will be implemented following an ordinance adopted on January 27, 2025, be specifically used to support tourism development: at least 50 percent of the tax revenue collected above the base 5 percent rate must be spent on promoting tourism, conventions, and trade shows through a designated destination marketing organization, while the remaining excess funds must be used for tourism product development. This legislation follows Georgia's standard procedures for local government taxation, providing Haralson County with a mechanism to generate additional revenue specifically aimed at enhancing and promoting local tourism infrastructure and marketing efforts.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Effective Date 2025-05-13 (on 05/13/2025)

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